Kids' Plastic Rain Shoes from Canada
Children's rubber/plastic rain shoes with simple molded uppers and soles, $4.25/pair. Under 6402.99.79 as other non-sports, non-ankle covering footwear in value range. Fully rubber/plastics per Chapter definitions.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify height < ankle on invoices to stay in 'other'; measure from sole to confirm
• Age-appropriate labeling required; ensure kids' sizes don't trigger toy regulations
• Value pairs consistently—mismatched sizes in sets can complicate declarations